...Shahid Latif; Safrul Izani Mohd Salleh; Mazuri Abd. Ghani; Bilal Ahmad Purpose This qualitative inquiry sheds light on using management accounting systems to address economic sustainability concerns in small and medium enterprises (SMEs) of Pakistan. Building on the dynamic capabilities (DC...

... than economic may also play an influential role in the emergence of accounting change. It also concludes that there is a radical change of accounting systems in the case study (Ministry of Finance), which is not only a cosmetic change in accounting but is also represented in the actual working...

...Lina Xu; Corinne Cortese; Eagle Zhang Purpose This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China. Design/methodology/approach Using Gramsci's concept of hegemony, periods of leadership and accounting...

...Min‐Tsung Cheng Purpose The purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad‐scope management accounting systems (BMAS) on management performance (MP). Design/methodology/approach A survey questionnaire was administered to managers of listed...